Commentary

A3.105 Information and clearances from HMRC

Administration and compliance

A3.105 Information and clearances from HMRC

A3.105 Information and clearances from HMRC

Information from HMRC

HMRC publishes a wide range of information, including:

  1.  

    •     Statements of Practice (see Part G1)

  2.  

    •     Extra-statutory Concessions (see Part G2)

  3.  

    •     formal interpretations of difficult points (see Part G3)

  4.  

    •     Codes of Practice and factsheets (see Part G4)

  5.  

    •     explanatory booklets and leaflets (see Part G5)

  6.  

    •     Press Releases (reproduced in Simon's Weekly Tax Intelligence)

  7.  

    •     Revenue and Customs briefs

  8.  

    •     internal guidance manuals

Much of this information, and guidance on tax matters aimed at the general public is available on the HMRC homepage on GOV.UK.

In October 2018, the Office of Tax Simplification (see A3.106) published 'Guidance for taxpayers: a vision for the future' providing a new model for guidance and use of technology to create a service where most taxpayers need not rely on the guidance from HMRC officers to comply with their tax obligations. The report also includes proposals on improving the HMRC online search facility and improving

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